Winthrop v. Meisels’s Empirical Analysis
281 F.2d 694 · 1960
Citation profile
1 federal appellate ·
Relationships
Relies on Helvering v. Clifford · Sanford's Estate v. Commissioner of Internal Revenue · Porter v. Commissioner · Goodall-Sanford, Inc. v. United Textile Workers, A. F. L. Local 1802 · John Danz Charitable Trust v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We see no reason why a grantor who irrevocably dedicates the income of a trust to charitable purposes should not be entitled to an immediate deduction. Certainly the Congressional purpose of encouraging such gifts has been achieved, even though the specific beneficiaries have not yet been determined. And where the Congress has desired to require the designation of a beneficiary to make a statutory exception applicable, it has specifically so provided. See I.R.C. 1954, § 673(b).[ 4 ]”
1 later decision quote this exact passage · from the majority“attributable to that portion of the trust”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.